Profit and loss accounts

(f) approve the annual balance sheet and profit and loss account;

projected balance sheet, including profit and loss account, for the coming year;

Consolidated profit and loss accounts

Consolidated profit and loss account

projection of the balance sheet including profit and loss account for the next two years;

The aggregate amount outstanding at any time of loans and guarantees granted by the Bank shall not exceed 250% of its subscribed capital, reserves, non-allocated provisions and profit and loss account surplus.

projected balance sheet, with a profit and loss account, for the current financial year including all proposed changes in the structure or activities explicitly in relation to finance;

The amount of the Bank's disbursed equity participations shall not exceed at any time an amount corresponding to the total of its paid-in subscribed capital, reserves, non-allocated provisions and profit and loss account surplus.

The Kingdom of Spain shall contribute, in eight equal instalments falling due on those dates, to the reserves and provisions equivalent to reserves, as well as to the amount still to be appropriated to the reserves and provisions, comprising the balance of the profit and loss account, established at the end of the month of April 2004, as entered on the balance sheet of the Bank, in amounts corresponding to 4,1292% of the reserves and provisions.

The new Member States shall contribute, in eight equal instalments falling due on the dates referred to in Article 39, to the reserves and provisions equivalent to reserves, as well as to the amount still to be appropriated to the reserves and provisions, comprising the balance of the profit and loss account, established at the end of the month of April 2004, as entered on the balance sheet of the European Investment Bank, in amounts corresponding to the following percentages of the reserves and provisions:

they may also be used to draw up a balance sheet and a profit and loss account.

Reinsurance balance of the technical account of the profit and loss account.

The Kingdom of Spain shall contribute, in eight equal instalments falling due on the dates referred above, to the reserves and provisions equivalent to reserves, as well as to the amount still to be appropriated to the reserves and provisions, comprising the balance of the profit and loss account, established at the end of the month preceding accession, as entered on the balance sheet of the Bank, in amounts corresponding to 4,1292% of the reserves and provisions.

In addition to the payment to be made in accordance with Article 49.1, the central bank concerned shall contribute to the reserves of the ECB, to those provisions equivalent to reserves, and to the amount still to be appropriated to the reserves and provisions corresponding to the balance of the profit and loss account as at 31 December of the year prior to the abrogation of the derogation.

The new Member States shall contribute, in eight equal instalments falling due on the dates referred to in Article 3, to the reserves and provisions equivalent to reserves, as well as to the amount still to be appropriated to the reserves and provisions, comprising the balance of the profit and loss account, established at the end of the month preceding accession, as entered on the balance sheet of the Bank, in amounts corresponding to the following percentages of the reserves and provisions fn:

Attach result of operating account

ANNUAL PUBLISHED BALANCE SHEET AND PROFIT AND LOSS ACCOUNT

- approuve le bilan annuel ainsi que le compte des pertes et profits;

T he undertaking C is not consolidated A and Γ‚ in their profit and loss accounts.

T he undertaking C is not consolidated A and Β in their profit and loss accounts.

approve after reviewing the auditors' report, the general balance sheet and the statement of profit and loss of the Bank;

They are credited in the income and expenditure account "adjustment result - production of fixed assets".

However, prudence does not allow the creation of hidden reserves or the deliberate misstatement of items on the balance sheet and in the profit and loss account;

Proofs of the financial soundness, as well as its annual accounts for the past three years, containing the balance sheet, the profit and loss account, and, if required by law the auditors' report and the directors' report, shall be presented.

Without prejudice to the previous paragraph, this Decision shall also apply to the drawing up of the annual balance sheet of the ECB as at 31 December 2002 and the profit and loss account of the ECB for the year ending 31 December 2002.

Leur rôle sera de confirmer que le bilan et le compte des profits et pertes ainsi que les opérations du FONDS sont conformes aux écritures comptables du FONDS et qu'ils reflčtent exactement ŕ l'actif comme au passif la situation du FONDS.

In its Decision in the Accor/Wagons- Lits case fn, the Commission decided to take into account the item 'other operating proceeds` included in Wagons- Lits's profit and loss account.

In the case of railway undertakings profit and loss accounts and either balance sheets or annual statement of assets and liabilities shall be kept and published for business relating to the provision of rail freight-transport services.

The rules set out in this Decision shall apply to the annual accounts of the ECB comprising the balance sheet, items recorded in the books of the ECB off-balance sheet, the profit and loss account and the notes to the annual accounts of the ECB.

Fair and non-discriminatory access to the infastructure needs to be guaranteed through the separation of certain essential functions and/or the creation of a rail regulator fulfilling the control and implementation functions as well as through the separation of profit and loss accounts and the balance sheets.

Member States shall take the measures necessary to ensure that separate profit and loss accounts and balance sheets are kept and published, on the one hand, for business relating to the provision of transport services by railway undertakings and, on the other, for business relating to the management of railway infrastructure.

Article 49.2 of the Statute provides that in addition to the payment to be made in accordance with Article 49.1, the central bank of a Member State whose derogation has been abrogated shall contribute to the reserves of the ECB, to those provisions equivalent to reserves, and to the amount still to be appropriated to the reserves and provisions corresponding to the balance of the profit and loss account as at 31 December of the year prior to the abrogation of the derogation.

reports on the accounting and financial standing of the tenderer (or of each party to a joint venture), Such as profit and loss statements, balance sheets and auditor's reports for the past five years, an estimated financial projection for the next two years, and an authority from the tenderer (or authorized representative of a joint venture) to seek references from the tenderer's bankers; and

In accordance with Article 49.2 of the Statute, the Bank of Greece shall contribute to the reserves of the ECB, to those provisions equivalent to reserves, and to the amount still to be appropriated to the reserves and provisions corresponding to the balance of the profit and loss account as at 31 December of the financial year ending 31 December 2000. The sum to be contributed by the Bank of Greece shall be determined by multiplying the amount of the reserves, as defined above and as stated in the approved balance sheet of the ECB as at 31 December 2000, by the ratio between the number of shares subscribed by the Bank of Greece and the number of shares already paid up by the other central banks of Member States without a derogation.

The balance sheet and the profit and loss account for each financial year.

A projected balance sheet, including profit and loss account, for the following two years.

A projected balance sheet, including profit and loss account, for the forthcoming year.

The undertaking C is not consolidated A and B in their profit and loss accounts.

failure to disclose the balance sheet and profit and loss account as required by Article 2 (1) (f);

The last three balance sheets and profit and loss accounts drawn up by the company set out as a comparative table.

The last two balance sheets and profit and loss accounts drawn up by the issuer set out as a comparative table.

i.e. current expenditure includes all expenditure that is not capitalised but charged to the profit-and-loss account.

These intra-Eurosystem balances should be adjusted to allow for a gradual adaptation of the NCBs' balance sheets and profit and loss accounts.

There is a variety of proposals as to the items to be included in such information, ranging from a few income statement items to extensive income statement and balance sheet disclosures.

The annual accounts and annual report include the balance sheet and profit/loss account. explanatory notes, together with accounting policies, statements by directors, segmental and activity reports.

The income statement liability method focuses on timing differences, whereas the balance sheet liability method focuses on temporary differences.

A projected balance sheet, with a profit and loss account, for the current financial year, including all proposed changes in structure or activities with a significant bearing on finances.

the amount of the deferred tax income or expense recognised in the income statement, if this is not apparent from the changes in the amounts recognised in the balance sheet;

The layout, nomenclature and terminology of items in the balance sheet and profit and loss account that are preceded by Arabic numerals must be adapted where the special nature of an undertaking so requires.